3. Compute the direct labor variance, including its rate and efficiency variances. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers to two decimal ploces. Antuan Company set the rollowing stanaara costs per unit tor its proauct. The standard overhead rate ( $18.50 per direct labor hour) is based on a predicted activity level of 75% of the factory's capacity of 20,000 units per month. Following are the company's budgeted overhead costs per month at the 75% capacity level. The company incurred the following actual costs when it operated at 75% of capacity in October. \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ For Month Ended October 31} \\ \hline \multicolumn{5}{|l|}{ Expected production volume } \\ \hline \multicolumn{5}{|l|}{ Production level achieved } \\ \hline \multicolumn{5}{|l|}{ Volume Variance } \\ \hline & Flexible Budget & Actual Results & Variances & Favorable or Unfavorable \\ \hline \multicolumn{5}{|l|}{ Variable overhead costs } \\ \hline \multicolumn{5}{|l|}{. } \\ \hline \multicolumn{5}{|l|}{ - } \\ \hline & & & & \\ \hline \\ \hline \multirow{2}{*}{\multicolumn{5}{|c|}{\begin{tabular}{|l|} \\ Fixed overhead costs \\ \end{tabular}}} \\ \hline & & & & \\ \hline \\ \hline & & & & \\ \hline \multirow{2}{*}{\multicolumn{5}{|c|}{4}} \\ \hline & & & & \\ \hline \multirow{2}{*}{\multicolumn{5}{|c|}{\begin{tabular}{|l|l|} \\ \end{tabular}}} \\ \hline & & & & \\ \hline \multicolumn{5}{|l|}{ Total overhead costs } \\ \hline \multicolumn{5}{|l|}{ Volume Variance } \\ \hline \\ \hline+1 & & & & \\ \hline \multicolumn{5}{|l|}{ Volume variance } \\ \hline Total overhead variance & & & & ? \\ \hline \end{tabular} 2. Compute the direct materials variance, including its price and quantity variances Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance